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All Journal Jurnal Samudra Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Aafiyah Health Research (JAHR) E-JURNAL AKUNTANSI
Gayatri Gayatri
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health Social Sciences

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Analisis Reaksi Pasar Terhadap Pengumuman Merger dan Akuisisi Pada Perusahaan Akuisitor yang Terdaftar di BEI Ika Putri Adnyani; Gayatri Gayatri
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p10

Abstract

This research is conducted on all acquisition companies that conduct acquisitions listed on Indonesia Stock Exchange 2011-2016 period. Sampling method using purposive sampling. The number of samples of this research is 50 companies. The market reaction in this study used abnormal return and trading volume activity. The testing of information content will be done by looking at differences in cumulative abnormal return and the average trading volume of shares five days before and five days after the announcement of the acquisition. Data analysis technique used is paired sample t-test. Based on the test results, found there are significant differences in the abnormal return of the acquirer company before and after the announcement of the acquisition. However, there is no difference in trading volume activity of the acquirer's stock before and after the acquisition announcement Keywords: acquisitions, stock market, abnormal return, trading volume activity
KEMAMPUAN PERTUMBUHAN PERUSAHAAN MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING Timtom Bagus Pradana Pinto; . Gayatri
E-Jurnal Akuntansi Vol 15 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this research is to find empirical evidence about the ability of the company's growth moderating influence on the company's financial distress switching auditors in Indonesia. The data used is data manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2014. Variables used in this research is the growth of the company (X1), financial distress (X2) and auditor switching (Y). The study was conducted using Logistic Regression (Logistic Regression). The results showed that the positive effect on the financial distress switching auditors. Growth companies able to moderate influence on the auditor's financial distress switching.
Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report Ni Kadek Novita Madani; Gayatri Gayatri
E-Jurnal Akuntansi Vol 31 No 4 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i04.p03

Abstract

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure. Keywords: Sustainability; Profitability; Size; Age; Institutional.
PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN DENGAN TIGHT BUDGET DAN LOCUS OF CONTROL SEBAGAI PEMODERASI (Studi Empiris pada Organisasi Perangkat Daerah di Kabupaten Badung) Nyoman July Wiradiputra; Gayatri Gayatri
E-Jurnal Akuntansi Vol 25 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i01.p15

Abstract

This study aims to determine the effect of budgetary participation on budget slack with tight budget and locus of control as moderator. This research was conducted at 35 OPD in Badung regency. The method of determining the research sample using nonprobability sampling by purposive sampling, with the number of samples of 105 respondents. The data were collected by using questionnaires. Data analysis techniques used to test the hypothesis in this study is moderated regression analysis (MRA). The results of the analysis show that budget participation has a positive effect on budgetary slack. The results of the MRA analysis show that the tight budget weakens the effect of budgetary participation on budget slack, while the locus of control strengthens the influence of budgetary participation on budgetary slack Keywords: Participation, Tight, Locus of Control, Slack, Budget
PENGARUH KETEPATAN SASARAN ANGGARAN, SISTEM PENGENDALIAN MANAJERIAL SEKTOR PUBLIK DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA Ida Ayu Made Dwiki Paramitha; Gayatri .
E-Jurnal Akuntansi Vol 16 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the effect of the budget target accuracy , the system of public sector managerial control and reporting systems on performance accountability . Methods of data collection in this research is using survey method. Population in this study is the Head SKPD , Head of Sub Division of General and Planning , as well as Head of Sub Division of Finance and Accounting . Data collected through questionnaires . The analysis technique used is multiple linear regression . The results showed that the accuracy of the budget target positive and significant impact on performance accountability Tabanan regency SKPD . Public sector managerial control systems and a significant positive effect on performance accountability SKPD . The results also showed the reporting system and significant positive effect on performance accountability SKPD.
Intellectual Capital sebagai Pemoderasi Pengaruh Loan to Deposit Ratio dan Ukuran Perusahaan terhadap Kinerja Keuangan Agus Krisna Saputra; Gayatri Gayatri
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p08

Abstract

The study aims to determine the effect of Loan to Deposit Ratio and Company Size on Financial Performance with Intellectual Capital as moderation. Moderating variables are variables that can strengthen or weaken the relationship between the Loan to Deposit Ratio and Corporate Performance Measures on Financial Performance. This research was conducted at banking companies listed on the Indonesia Stock Exchange (IDX). The population in this study were all banking companies listed on the Indonesia Stock Exchange totaling 45 companies. Determination of the sample using purposive sampling method. Banking companies selected as research samples were 32 companies. The analysis technique uses the Moderated Regression Analysis (MRA) method. The results of the analysis show that the Loan to Deposit Ratio (LDR) has no significant effect on financial performance (ROA), firm size (SIZE) has a positive and significant effect on financial performance (ROA), Intellectual Capital moderates the influence of Loan to Deposit Ratio (LDR) and firm size. (SIZE) on Financial performance (ROA) Keywords: LDR; Size; ROA; Intellectual Capital.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL PADA BELANJA MODAL Ni Nyoman Widiasih; . Gayatri
E-Jurnal Akuntansi Vol 18 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purposes of this study are to determine the influence of local revenues, general allocation funds, and revenue-sharing on capital expenditure as well as to determine the occurrence of the phenomenon of flypaper. The study was conducted in the period 2010-2015. Its population is eight regencies and one city in Bali province. The sampling method used was saturated sampling so that the sample in this study were all members of the population. The data used is secondary data APBD Realization Report. The analysis technique used is multiple linear regression. The test results show that the local revenue and general allocation fund positive effect on capital expenditure, while the revenue-sharing negative effect on capital spending. Flypaper phenomenon does not occur in capital expenditure.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Pria Juni Prasetya; Gayatri Gayatri
E-Jurnal Akuntansi Vol 14 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of firm size on earnings management through corporate social responsibility disclosure. Population in this study are all of manufacturing companies listed in Indonesia Stock Exchange 2012-2014 period. Number of samples 42 companies obtained by purposive sampling technique. Data Analysis used in this study is the path analysis. This study  found that firm size positive effect on corporate social responsibility disclosure. firm size and corporate social responsibility disclosure negative effect on earnings management. firm size significantly negative effect on earnings management through corporate social responsibility disclosure. This indicates corporate social responsibility disclosure able to mediate the relationship between firm size and earnings management.
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM Komang Putra Suardana; Gayatri Gayatri
E-Jurnal Akuntansi Vol 30 No 9 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i09.p11

Abstract

The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Economics and Business, Udayana University, using a saturated sample. Where the number of samples in this study were 30 people, namely the entire population of accounting studies program students in 2016 and 2017 who have a business producing samples. The sample selection method uses a purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results found that taxation socialization, tax knowledge, and calculation of tax rates at the level of tax participation of students as SMEs. Keywords: Socialization; Knowledge; Rates; Tax Compliance.
Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Kepemilikan, Leverage, dan Umur Perusahaan Pada Ketepatan Waktu Pelaporan Keuangan I Gst Ayu Putu Bunga Valentina; Gayatri .
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p22

Abstract

Timeliness in the presentation of financial statements to the public is needed and therefore each company is expected not to postpone the presentation of financial statements. One way to measure transparency and quality of financial reporting is timeliness, time span between the date of the company report and the date when financial information is publicly disclosed relates to the quality of the financial information reported. Timely delivery of financial statements is one of the important characteristics in supporting the relevance of financial information. Information has the potential to lose its relevance due to age and extension of time delay in the presentation of financial statement information, thus becoming less useful information for economic decision making. The purpose of this study is to analyze the effect of profitability, firm size, ownership structure, leverage, and firm age on timeliness of reporting Finance. The research population is all bank companies registered in BEI for the period of 2012-2016 which totals totaling 43 bank companies, and samples in the research that meet the criteria selected in the sample determination are 28 companies with the total sample during the period 2012-2016 as many as 140 companies. Analytical techniques in this study using logistic regression Based on the results of the analysis found that profitability and leverage does not affect the timeliness of financial reporting while firm size, ownership structure and age of the company have a positive effect on timeliness of financial reporting. This proves that profitability, firm size, ownership structure, leverage and age of the firm can affect the timeliness of financial reporting. Keywords: profitability, firm size, ownership structure, leverage, age of company and timeliness of financial reporting.
Co-Authors A.A. Putri Pintari Dewi Agus Krisna Saputra Anak Agung Gde Putu Widanaputra Anak Agung Gde Wimba Wardhana Anak Agung Ngurah Bagus Dwirandra Arman Arman Ayu Ariani Dewa Gede Wirama Dewi, Ni Putu Wina Purnama Herkulanus Bambang Suprasto I Gst Ayu Putu Bunga Valentina I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Gusti Ngurah Eka Partama I Kadek Edi Rian Trisna I Kadek Rama Artikanaya I Ketut Sujana I Made Dwi Darma Artanaya Ida Ayu Candra Apsari Manuaba Ida Ayu Chintya Utami Dewi Ida Ayu Made Dwiki Paramitha Ika Putri Adnyani Ike Faradina K. Budiartha Kadek Danu Dwika Riyatna Komang Putra Suardana Luh Gede Ardi Tresnayani Luh Putu Sita Dewi Luh Wulan Permatasari Made Gede Wirakusuma Made Laksmi Cintya Pucangan Made Yenni Latrini Maria Meiatrix Ratna Sari N.L.S. Widhiyani Ni Gusti Ayu Gayatri Ni Kadek Astri Winanti Ni Kadek Melina Pebriyanti Ni Kadek Novita Madani Ni Ketut Rasmini Ni Komang Ayu Julia Praba Dewi Ni Komang Maya Antari Ni Made Dwi Ratnadi Ni Nyoman Ayu Suryandari Ni Nyoman Widiasih Ni Putu Ayu Devi Yanti Ni Putu Ayu Nirvana Setyawati Ni Putu Laksmi Narayanti Ni Putu Wanda Anggeliana Putri Ni Wayan Sekar Andiani Nyoman July Wiradiputra Nyoman Ratna Candradewi Pande Kadek Ary Raditya Permadi Pria Juni Prasetya Putu Amanda Yadiari Putu Ika Sawitri Sinta, Dwi Thahira Qarimma Nursabilla Timtom Bagus Pradana Pinto Tut Madiguna Agung Wiwik Handayani Yuliati -